Sales Tax Instructions

Sales

SalesTaxInstructions, 2009 4. Computer data not available 5. Under objection by customs The data is not being fed in the system because Some Customs Stations are not online i.e. Torkharm, Quetta. The objection applied by STARR on the recommendations of customs collectorate due to different reasons/ grounds. The verification from the concerned Customs stations will be required to overrule this objection. It may be overruled if the concerned Customs Collectorate verifies in this regard. (IV) STARR OBJECTIONS RELATING OF MONTHLY SALES TAX RETURN S. Objection Reasons How to over-rule No. 1. Multiple returns More than one return is filed by the supplier. The objection may be overruled if it is approved by an officer not less than Additional Collector that the multiple returns were filed due to some genuine reasons. ******** C. NO. 3(1)STM/2007 DATED 9 TH MAY, 2007 SUBJECT EXPORT OF POL TO AFGHANISTAN – DECISION TAKEN IN COLLECTROR‘S CONFERENCE ON 22-01-2007 above. I am directed to refer to Board‘s letter dated 27-01-2007 on the subject given 2. It is clarified that the proposed standard operating procedure (SOP) regarding export of POL to Afghanistan will be prospective in nature and will be applicable to future exports and refunds accrued in this regard. Therefore, it is advised to dispose off the pending sales tax refunds as per law / rules / regulations applicable at the time exports were made. The said S.O.P. will be issued by the Board in due course of time. [Issued by the Government of Pakistan, Revenue Division, C. B. R., (ST&FE Wing), Islamabad, under the signature of Mr. Aftab Ahmad Bhatti, Secretary (STM), being addressed to the Collectors, Large Taxpayers Unit, Lahore/ Karachi, the Collector (Enforcement), SalesTax House, Karachi, the Collectors, SalesTax and Federal Excise, Lahore/ Gujranwala, the Collectors, SalesTax & Federal Excise, Regional Tax Officer (RTO), Faisalabad, Rawalpindi/ Peshawar/ Abbotabad, and the Collectors, Customs, SalesTax & Federal Excise, Multan/ Hyderabad/ Quetta.] ******** C. NO.36(1)GST/COMP/2006/1 DATED 10 TH MAY, 2007 SUBJECT: FILING OF SALES TAX RETURNS IN OLD FORMAT

SalesTaxInstructions, 2009 It has been observed that taxpayers are still filing return in order or self designed format, due to which essential information cannot be obtained which are required for purpose of Audit & analysis and detection of short filers. 2. In order to avoid this practice a mechanism has been designed through which such taxpayer can be identified and complete list & notices of such cases will be generated after the completion of return feeding. 3. These notices along with the latest copy of the SalesTax Return of relevant category will be sent to the taxpayers by post. The software has been sent by email in relevant email addresses of all the Collectorates (Sample copy of the letter to taxpayer is in closed) 4. You are requested to direct the ANP section to strictly follow this procedure, so that quality / reliability of the data can be made better. [Issued by the C. B. R., SalesTax & Federal Excise, Wing, Islamabad, under the signature of Mr. Rashidullah Khan, Joint Director (Computers), addressed to the Collector, Collectorate of SalesTax & federal Excise, Hyderabad/ Lahore/ Multan/ Quetta (Hub)/ Faisalabad/ Gujranwala/ LTU Lahore/ LTU Karachi/ STH Karachi and the Collector, RTO, Peshawar/ Rawalpindi.] Instruction to Computer Incharge 1. To mark invalid returns a button is made available on the right bottom, below the field of amount paid in the return form labeling. Click if return in old format. 2. KPO during return feeding will click the button taxpayer has filed the return in old format. In table ―GSTT04‖ the value ―OLD‖ will be moved in the field form_type. 3. The complete list / notices of such cases can be printed y pressing button ―OLD FORMAT‖ in scroll menu. The list may be sent to ANP section for further necessary action. 4. ANP section will sent the letter alongwith photocopy of latest return form of relevant category to the taxpayer by the post. 5. Modified form (GSTF04, Scroll_menu) are being sent on email addresses of the Collectorates. The above form may be copied in the form folder of the GST system. ******** C. No. 3(13)ST-L&P/2003(Pt) DATED 14 TH MAY, 2007 SUBJECT: EXTENSION IN DUE DATE FOR FILING OF SALES TAX RETURN AND FEDERAL EXCISE RETURN FOR PERSONS REGISTERED IN KARACHI I am directed to refer to the subject noted above and to say that the Central Board of Revenue, in exercise of the powers conferred under section 74 of the SalesTax Act,